發(fā)布時間：2018-03-16 09:34

  本文選題：高校　切入點：財務績效　出處：《安徽大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著我國國民經濟的飛速發(fā)展,我國高等教育事業(yè)也以前所未有的速度發(fā)展壯大,這種大發(fā)展在大大提升了高等教育入學率并滿足了廣大人民群眾對知識的渴望的同時也促進了我國人口素質的改善和提升,在這種背景下國家對高等教育投入力度越來越大,高等學校自身收入結構來源也日趨復雜。這種新發(fā)展形勢一方面對高等學校的管理工作提出了越來越高的要求,另一方面也讓高等學校傳統(tǒng)的管理缺陷和問題更加暴露出來。如何提高高等教育經費使用效益是擺在社會面前的一個越來越緊迫的問題,解決這個問題具有重要的理論與現(xiàn)實意義。本文以高等學校財務績效評價的相關理論為基礎,運用了文獻研究法和案例分析法等研究方法疏理了相關文獻并重點闡述了高等學校績效評價的特點和方法,為對AM大學實施財務績效評價提供了理論保障。通過對現(xiàn)階段AM大學財務績效評價的現(xiàn)狀進行研究和分析,對照AM大學的發(fā)展戰(zhàn)略和管理目標,進一步指出其現(xiàn)有的財務績效評價的不足。明確高等學校財務績效評價是一個復雜的和系統(tǒng)的工程之后,本文主要是結合AM大學現(xiàn)有的制度缺陷和財務工作中實際存在的問題來著手開展各項分析,通過采用優(yōu)化預算管理、完善現(xiàn)行財務指標體系、完善現(xiàn)行內部控制制度這三個方法來實現(xiàn)其財務績效的事前、事中、事后的全方位管理,進而全面提升AM大學財務管理水平。優(yōu)化預算管理主要從改變預算編制方法;讓部門預算和校級預算相一致;全面落實預算責任方面來進行。完善現(xiàn)行財務指標體系是通過對結合AM大學財務狀況設計出的財務綜合評價指標體系進行分析計算所得出的AM大學2012年到2015年年度財務綜合考評得分來將評價結果予以量化反映,這也為AM大學今后實施管理決策提供了有益的參考。完善內部控制制度主要是通過結合AM大學目前的治理體系和內部控制缺陷來有針對性的完善內部治理結構并提高內部控制的有效性。本文最后在綜合上述三種方法的研究成果后得出研究結論。本文結構安排如下,第一章緒論部分主要以問題導向為背景闡述了研究的背景、目的、意義并對國內外研究現(xiàn)狀進行綜述。第二章理論分析部分主要以財務績效評價一般理論和高等學校財務績效評價的特殊性兩方面為重點來構建理論框架。第三章問題闡述部分以AM大學目前的財務績效評價現(xiàn)狀為切入點并在此基礎上分析其不足。第四章問題分析部分主要結合AM大學內外部情況從三個方面分析了問題產生的原因第五章具體改進措施部分以優(yōu)化預算管理、完善現(xiàn)行財務指標體系、完善內部控制制度這三方面為抓手來提出具體財務績效提升改進措施。第六章結論與展望部分總結了研究結論并指出今后研究的努力方向。
[Abstract]:With the rapid development of our national economy, the cause of higher education in our country has also developed at an unprecedented speed. This great development has greatly increased the enrollment rate of higher education and satisfied the desire of the broad masses for knowledge, at the same time, it has also promoted the improvement and upgrading of the quality of the population in our country. Under this background, the state has invested more and more in higher education. The sources of income structure of colleges and universities are becoming more and more complicated. On the one hand, this new development situation puts forward higher and higher requirements for the management of colleges and universities. On the other hand, it also exposes the shortcomings and problems in the traditional management of colleges and universities. How to improve the efficiency of the use of funds for higher education is an increasingly urgent problem facing the society. It is of great theoretical and practical significance to solve this problem. By using the methods of literature research and case analysis, this paper dissects the relevant documents and focuses on the characteristics and methods of performance evaluation in colleges and universities. Through the research and analysis of the present situation of AM university financial performance evaluation, compared with the development strategy and management objectives of AM university, this paper provides a theoretical guarantee for the implementation of financial performance evaluation in AM university. Further points out the shortcomings of its current financial performance evaluation. After it is clear that the financial performance evaluation of colleges and universities is a complex and systematic project, This paper mainly combines the existing system defects of AM University and the actual problems in financial work to carry out various analysis, through the adoption of optimized budget management, improve the current financial indicators system, Improve the current internal control system to achieve its financial performance in advance, in the matter, after the omnidirectional management, and then improve the overall level of financial management of AM university. The optimization of budget management mainly from the change of the budget preparation method; Alignment of departmental and school budgets; The improvement of the current financial index system is based on the analysis and calculation of the financial comprehensive evaluation index system designed by the AM University from 2012 to 2015. A comprehensive financial evaluation score is used to quantify the evaluation results, This also provides a useful reference for AM university to implement management decision in the future. To perfect the internal control system is to improve the internal governance structure by combining the current governance system and internal control defects of AM university. Finally, after synthesizing the research results of the above three methods, the conclusion is drawn. The structure of this paper is arranged as follows. The first chapter introduces the background and purpose of the research in the background of problem orientation. Chapter two focuses on the general theory of financial performance evaluation and the particularity of financial performance evaluation in colleges and universities. Chapter three constructs the theoretical framework. In the part of problem expounding, the current situation of financial performance evaluation of AM university is taken as the breakthrough point and the deficiency is analyzed on the basis of it. Chapter 4th mainly analyzes the problem from three aspects combined with the internal and external situation of AM university. Part of the specific improvement measures to optimize budget management, Improving the current financial index system and perfecting the internal control system are the three aspects to improve the financial performance. Chapter 6th summarizes the research conclusions and points out the direction of future research.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：G647.5

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本文編號：1619339